California Revenue and Taxation Code

§ 60060

RTC § 60060 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 2

A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply:

(a)The terminal operator is a diesel fuel registrant.

(b)The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.

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Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.